IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
202021010 382.12-00 Operating Rules 05/22/2020
202021010 382.12-16 Controlled Groups 05/22/2020
202021010 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021010 9100.22-00 Other 05/22/2020
202021009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/22/2020
202021008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/22/2020
202021008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/22/2020
202021007 1361.00-00 Definitions 05/22/2020
202021007 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/22/2020
202021007 1361.01-04 More than One Class of Stock 05/22/2020
202021007 1361.05-00 Qualified Subchapter S Subsidiary 05/22/2020
202021007 1362.00-00 Election by Small Business Corporation 05/22/2020
202021007 1362.01-00 Eligible v. Ineligible 05/22/2020
202021007 1362.01-01 Shareholder Consent 05/22/2020
202021006 1361.00-00 Definitions 05/22/2020
202021006 1361.03-00 Certain Trusts Permitted as Shareholders 05/22/2020
202021006 1361.03-03 Electing Small Business Trusts 05/22/2020
202021006 1362.00-00 Election by Small Business Corporation 05/22/2020
202021006 1362.02-00 Termination of Election 05/22/2020
202021006 1362.02-02 Ceases to be Small Business Corporation 05/22/2020
202021006 1362.04-00 Inadvertent Terminations 05/22/2020
202021005 9100.02-00 Section 59(e) 05/22/2020
202021005 9100.04-00 Section 168; MACRS 05/22/2020
202021004 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021003 2056.07-00 Qualified Terminable Interest Property 05/22/2020

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